Eliminate the authority to levy replacement property tax levies

As Passed by the House

136th
General Assembly

Regular
Session
H. B. No. 28

2025-2026

Representatives Mathews, A., Hall, T.

Cosponsors: Representatives Williams,
Gross, Fischer, Johnson, Teska, King, Thomas, D., Dean, John,
Workman, Roemer, Click, Demetriou, Abrams, Barhorst, Claggett, Craig,
Creech, Daniels, Deeter, Dovilla, Fowler Arthur, Glassburn, Hiner,
Jones, Lampton, Lear, Lorenz, Mathews, T., Miller, M., Mullins,
Newman, Peterson, Plummer, Robb Blasdel, Stephens, Swearingen,
Willis, Young

A
BILL

To
amend sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06,
3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233,
5705.261,

and

5705.412 and to repeal section 5705.192 of the Revised Code
to
eliminate the authority to levy replacement property tax levies.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 319.301, 319.302, 523.06, 1545.21, 3316.041, 3316.06,
3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221, 5705.233,
5705.261,

and

5705.412 of the Revised Code be amended to read as follows:

Sec.
319.301.
(A)
The reductions required by division (D) of this section do not apply
to any of the following:

(1)
Taxes levied at whatever rate is required to produce a specified
amount of tax money, including a tax levied under section 5705.199 or
5748.09 of the Revised Code, or an amount to pay debt charges;

(2)
Taxes levied within the one per cent limitation imposed by Section 2
of Article XII, Ohio Constitution;

(3)
Taxes provided for by the charter of a municipal corporation.

(B)
As used in this section:

(1)
"Real property" includes real property owned by a railroad.

(2)
"Carryover property" means all real property on the current
year's tax list except:

(a)
Land and improvements that were not taxed by the district in both the
preceding year and the current year;

(b)
Land and improvements that were not in the same class in both the
preceding year and the current year.

(3)
"Effective tax rate" means with respect to each class of
property:

(a)
The sum of the total taxes that would have been charged and payable
for current expenses against real property in that class if each of
the district's taxes were reduced for the current year under division
(D)(1) of this section without regard to the application of division
(E)(3) of this section divided by

(b)
The taxable value of all real property in that class.

(4)
"Taxes charged and payable" means the taxes charged and
payable prior to any reduction required by section 319.302 of the
Revised Code.

(C)
The tax commissioner shall make the determinations required by this
section each year, without regard to whether a taxing district has
territory in a county to which section 5715.24 of the Revised Code
applies for that year. Separate determinations shall be made for each
of the two classes established pursuant to section 5713.041 of the
Revised Code.

(D)
With respect to each tax authorized to be levied by each taxing
district, the tax commissioner, annually, shall do both of the
following:

(1)
Determine by what percentage, if any, the sums levied by such tax
against the carryover property in each class would have to be reduced
for the tax to levy the same number of dollars against such property
in that class in the current year as were charged against such
property by such tax in the preceding year subsequent to the
reduction made under this section but before the reduction made under
section 319.302 of the Revised Code. In the case of a tax levied for
the first time that is not a renewal of an existing tax, the
commissioner shall determine by what percentage the sums that would
otherwise be levied by such tax against carryover property in each
class would have to be reduced to equal the amount that would have
been levied if the full rate thereof had been imposed against the
total taxable value of such property in the preceding tax year.
A
tax or portion of a tax that is designated a replacement levy under
section 5705.192 of the Revised Code is not a renewal of an existing
tax for purposes of this division.

(2)
Certify each percentage determined in division (D)(1) of this
section, as adjusted under division (E) of this section, and the
class of property to which that percentage applies to the auditor of
each county in which the district has territory. The auditor, after
complying with section 319.30 of the Revised Code, shall reduce the
sum to be levied by such tax against each parcel of real property in
the district by the percentage so certified for its class.
Certification shall be made by the first day of September except in
the case of a tax levied for the first time, in which case
certification shall be made within fifteen days of the date the
county auditor submits the information necessary to make the required
determination.

(E)(1)
As used in division (E)(2) of this section, "pre-1982 joint
vocational taxes" means, with respect to a class of property,
the difference between the following amounts:

(a)
The taxes charged and payable in tax year 1981 against the property
in that class for the current expenses of the joint vocational school
district of which the school district is a part after making all
reductions under this section;

(b)
Two-tenths of one per cent of the taxable value of all real property
in that class.

If
the amount in division (E)(1)(b) of this section exceeds the amount
in division (E)(1)(a) of this section, the pre-1982 joint vocational
taxes shall be zero.

As
used in divisions (E)(2) and (3) of this section, "taxes charged
and payable" has the same meaning as in division (B)(4) of this
section and excludes any tax charged and payable in 1985 or
thereafter under sections 5705.194 to 5705.197 or section 5705.199,
5705.213, 5705.219, or 5748.09 of the Revised Code.

(2)
If in the case of a school district other than a joint vocational or
cooperative education school district any percentage required to be
used in division (D)(2) of this section for either class of property
could cause the total taxes charged and payable for current expenses
to be less than two per cent of the taxable value of all real
property in that class that is subject to taxation by the district,
the commissioner shall determine what percentages would cause the
district's total taxes charged and payable for current expenses
against that class, after all reductions that would otherwise be made
under this section, to equal, when combined with the pre-1982 joint
vocational taxes against that class, the lesser of the following:

(a)
The sum of the rates at which those taxes are authorized to be
levied;

(b)
Two per cent of the taxable value of the property in that class. The
auditor shall use such percentages in making the reduction required
by this section for that class.

(3)
If in the case of a joint vocational school district any percentage
required to be used in division (D)(2) of this section for either
class of property could cause the total taxes charged and payable for
current expenses for that class to be less than two-tenths of one per
cent of the taxable value of that class, the commissioner shall
determine what percentages would cause the district's total taxes
charged and payable for current expenses for that class, after all
reductions that would otherwise be made under this section, to equal
that amount. The auditor shall use such percentages in making the
reductions required by this section for that class.

(F)
No reduction shall be made under this section in the rate at which
any tax is levied.

(G)
The commissioner may order a county auditor to furnish any
information the commissioner needs to make the determinations
required under division (D) or (E) of this section, and the auditor
shall supply the information in the form and by the date specified in
the order. If the auditor fails to comply with an order issued under
this division, except for good cause as determined by the
commissioner, the commissioner shall withhold from such county or
taxing district therein fifty per cent of state revenues to local
governments pursuant to section 5747.50 of the Revised Code or shall
direct the department of education and workforce to withhold
therefrom fifty per cent of state revenues to school districts
pursuant to Chapter 3317. of the Revised Code. The commissioner shall
withhold the distribution of such revenues until the county auditor
has complied with this division, and the department shall withhold
the distribution of such revenues until the commissioner has notified
the department that the county auditor has complied with this
division.

(H)
If the commissioner is unable to certify a tax reduction factor for
either class of property in a taxing district located in more than
one county by the last day of November because information required
under division (G) of this section is unavailable, the commissioner
may compute and certify an estimated tax reduction factor for that
district for that class. The estimated factor shall be based upon an
estimate of the unavailable information. Upon receipt of the actual
information for a taxing district that received an estimated tax
reduction factor, the commissioner shall compute the actual tax
reduction factor and use that factor to compute the taxes that should
have been charged and payable against each parcel of property for the
year for which the estimated reduction factor was used. The amount by
which the estimated factor resulted in an overpayment or underpayment
in taxes on any parcel shall be added to or subtracted from the
amount due on that parcel in the ensuing tax year.

A
percentage or a tax reduction factor determined or computed by the
commissioner under this section shall be used solely for the purpose
of reducing the sums to be levied by the tax to which it applies for
the year for which it was determined or computed. It shall not be
used in making any tax computations for any ensuing tax year.

(I)
In making the determinations under division (D)(1) of this section,
the tax commissioner shall take account of changes in the taxable
value of carryover property resulting from complaints filed under
section 5715.19 of the Revised Code for determinations made for the
tax year in which such changes are reported to the commissioner. Such
changes shall be reported to the commissioner on the first abstract
of real property filed with the commissioner under section 5715.23 of
the Revised Code following the date on which the complaint is finally
determined by the board of revision or by a court or other authority
with jurisdiction on appeal. The tax commissioner shall account for
such changes in making the determinations only for the tax year in
which the change in valuation is reported. Such a valuation change
shall not be used to recompute the percentages determined under
division (D)(1) of this section for any prior tax year.

Sec.
319.302.
(A)(1)
Real property that is not intended primarily for use in a business
activity shall qualify for a partial exemption from real property
taxation. For purposes of this partial exemption, "business
activity" includes all uses of real property, except farming;
leasing property for farming; occupying or holding property improved
with single-family, two-family, or three-family dwellings; leasing
property improved with single-family, two-family, or three-family
dwellings; or holding vacant land that the county auditor determines
will be used for farming or to develop single-family, two-family, or
three-family dwellings. For purposes of this partial exemption,
"farming" does not include land used for the commercial
production of timber that is receiving the tax benefit under section
5713.23 or 5713.31 of the Revised Code and all improvements connected
with such commercial production of timber.

(2)
Each year, the county auditor shall review each parcel of real
property to determine whether it qualifies for the partial exemption
provided for by this section as of the first day of January of the
current tax year.

(B)
After complying with section 319.301 of the Revised Code, the county
auditor shall reduce the remaining sums to be levied by qualifying
levies against each parcel of real property that is listed on the
general tax list and duplicate of real and public utility property
for the current tax year and that qualifies for partial exemption
under division (A) of this section, and against each manufactured and
mobile home that is taxed pursuant to division (D)(2) of section
4503.06 of the Revised Code and that is on the manufactured home tax
list for the current tax year, by ten per cent, to provide a partial
exemption for that parcel or home. For the purposes of this division:

(1)
"Qualifying levy" means a levy approved at an election held
before September 29, 2013; a levy within the ten-mill limitation; a
levy provided for by the charter of a municipal corporation that was
levied on the tax list for tax year 2013; a subsequent renewal of any
such levy; or a subsequent substitute for such a levy under section
5705.199 of the Revised Code.

(2)
"Qualifying levy" does not include any replacement imposed
under section 5705.192 of the Revised Code
,
as it existed before the effective date of this amendment,

of any levy described in division (B)(1) of this section.

(C)
Except as otherwise provided in sections 323.152, 323.158, 323.16,
505.06, and 715.263 of the Revised Code, the amount of the taxes
remaining after any such reduction shall be the real and public
utility property taxes charged and payable on each parcel of real
property, including property that does not qualify for partial
exemption under division (A) of this section, and the manufactured
home tax charged and payable on each manufactured or mobile home, and
shall be the amounts certified to the county treasurer for
collection. Upon receipt of the real and public utility property tax
duplicate, the treasurer shall certify to the tax commissioner the
total amount by which the real property taxes were reduced under this
section, as shown on the duplicate. Such reduction shall not directly
or indirectly affect the determination of the principal amount of
notes that may be issued in anticipation of any tax levies or the
amount of bonds or notes for any planned improvements. If after
application of sections 5705.31 and 5705.32 of the Revised Code and
other applicable provisions of law, including divisions (F) and (I)
of section 321.24 of the Revised Code, there would be insufficient
funds for payment of debt charges on bonds or notes payable from
taxes reduced by this section, the reduction of taxes provided for in
this section shall be adjusted to the extent necessary to provide
funds from such taxes.

(D)
The tax commissioner may adopt rules governing the administration of
the partial exemption provided for by this section.

(E)
The determination of whether property qualifies for partial exemption
under division (A) of this section is solely for the purpose of
allowing the partial exemption under division (B) of this section.

Sec.
523.06.
If
a merger agreement is entered into as required by section 523.04 of
the Revised Code, this section does not apply. If a merger agreement
is not entered into under section 523.04 of the Revised Code, the
merger agreement shall contain all of the terms and conditions
specified in this section. If a partial merger agreement is entered
into under section 523.04 of the Revised Code, this section applies
only to the extent any term or condition that is required by section
523.04 of the Revised Code to be addressed in the merger agreement is
not addressed therein.

The
terms and conditions of a merger agreement to which this section
applies shall be as follows:

(A)
All members of each board of township trustees shall serve as board
members of the new township. At the first general election for
township officers occurring not less than ninety days after a merger
is approved, the electors of the new township shall elect three
township trustees with staggered terms of office. The first terms of
office following the election shall be modified to an even number of
years not to exceed four to allow subsequent elections for the office
to be held in the same year as other township officers.

(B)
The township fiscal officer of the largest township, by population,
shall be the township fiscal officer for the new township. At the
first general election for township officers occurring not less than
ninety days after the merger, the electors shall elect a township
fiscal officer, whose first term of office shall be modified to an
even number of years not to exceed four to allow subsequent elections
for that office to be held in the same year as other township fiscal
officers.

(C)
Voted property tax levies shall remain in effect for the parcels of
real property to which they applied prior to the merger, and the
merger shall not affect the proceeds of a tax levy pledged for the
retirement of any debt obligation. Upon expiration of a property tax
levy, the levy may only be
replaced
or
renewed
by vote of the electors in the manner provided by law, to apply to
real property within the boundaries of the new township. If the
millage levied inside the ten-mill limitation of each township merged
is different, the board of township trustees of the new township
shall immediately equalize the millage for the entire new township.

(D)
For purposes of the retirement of all debt obligations of each
township merged, the township fiscal officer shall continue to track
parcels of real property and the tax revenue generated on those
parcels by the tax districts that were in place prior to the merger,
and shall provide that information on an annual basis to the board of
township trustees of the new township. Debt obligations that existed
at the time of the merger shall be retired from the revenue generated
from the parcels of real property that made up the township that
incurred the debt before the merger.

(E)(1)
With respect to any agreement entered into under Chapter 4117. of the
Revised Code that covers any of the employees of the townships merged
under this chapter, the state employment relations board, within one
hundred twenty days after the date the merger is approved, shall
designate the appropriate bargaining units for the employees of the
new township in accordance with section 4117.06 of the Revised Code.
Notwithstanding the recognition procedures prescribed in section
4117.05 and division (A) of section 4117.07 of the Revised Code, the
board shall conduct a representation election with respect to each
bargaining unit designated under this division in accordance with
divisions (B) and (C) of section 4117.07 of the Revised Code. If an
exclusive representative is selected through this election, the
exclusive representative shall negotiate and enter into an agreement
with the new township in accordance with Chapter 4117. of the Revised
Code. Until the parties reach an agreement, any agreement in effect
on the date of the merger shall apply to the employees that were in
the bargaining unit that is covered by the agreement. An agreement in
existence on the date of the merger is terminated on the effective
date of an agreement negotiated under this division.

(2)
If an exclusive representative is not selected, any agreement in
effect on the date of the merger shall apply to the employees that
were in the bargaining unit that is covered by the agreement and
shall expire on its terms.

(3)
Each agreement entered into under Chapter 4117. of the Revised Code
on or after
the
effective date of this section

September 29, 2011,

involving a new township shall contain a provision regarding the
designation of an exclusive representative and bargaining units for
the new township as described in division (E) of this section.

(4)
In addition to the laws listed in division (A) of section 4117.10 of
the Revised Code that prevail over conflicting agreements between
employee organizations and public employers, division (E) of this
section prevails over any conflicting provisions of agreements
between employee organizations and public employers that are entered
into on or after
the
effective date of this section

September 29, 2011,

pursuant to Chapter 4117. of the Revised Code.

(5)
As used in division (E) of this section, "employee organization"
and "exclusive representative" have the same meanings as in
section 4117.01 of the Revised Code.

(F)(1)
If the boundaries of the new township are not coextensive with a
special purpose district, the new township shall remain in the
existing special purpose district as a successor to the original
township, unless the special purpose district is dissolved. The board
of township trustees of the new township may place a question on the
ballot at the next general election held after the merger to conform
the boundaries, dissolve the special purpose district, or absorb the
special purpose district into the new township on the terms specified
in the resolution that places the question on the ballot for approval
of the electors of the new township.

(2)
As used in division (F) of this section, "special purpose
district" means any geographic or political jurisdiction that is
created under law by a township merged.

(G)
Zoning codes that existed at the time of the merger shall remain in
effect after the merger, and the townships that existed before the
merger shall be treated as administrative districts within the new
township for the purposes of zoning.

Sec.
1545.21.
(A)
The board of park commissioners, by resolution, may submit to the
electors of the park district the question of levying taxes for the
use of the district. The resolution shall declare the necessity of
levying such taxes, shall specify the purpose for which such taxes
shall be used, the annual rate proposed, and the number of
consecutive years the rate shall be levied. Such resolution shall be
forthwith certified to the board of elections in each county in which
any part of such district is located, not later than the ninetieth
day before the day of the election, and the question of the levy of
taxes as provided in such resolution shall be submitted to the
electors of the district at a special election to be held on
whichever of the following occurs first:

(1)
The day of the next general election;

(2)
The first Tuesday after the first Monday in May in any calendar year,
except that if a presidential primary election is held in that
calendar year, then the day of that election.

A
resolution to renew, renew and increase, or renew and decrease any
existing levy shall not be placed on the ballot unless the question
is submitted at the general election held during the last year the
tax to be renewed may be extended on the tax list, or at any election
described in division (A)(1) or (2) of this section in the ensuing
year. Such a resolution may specify that the renewal, increase, or
decrease of the existing levy shall be extended on the tax list for
the tax year specified in the resolution, which may be the last year
the existing levy may be extended on the list for the ensuing year.
If the renewal, increase, or decrease is to be extended on the tax
list for the last tax year the existing levy would otherwise be
extended, the existing levy shall not be extended on the tax list for
that last year unless the question of the renewal, increase, or
decrease is not approved by a majority of electors voting on the
question, in which case the existing levy shall be extended on the
tax list for that last year.

Except
as otherwise prescribed in division (B) of this section, the ballot
shall set forth the purpose for which the taxes shall be levied, the
levy's estimated annual collections, the annual rate of levy,
expressed in mills for each dollar of taxable value and in dollars
for each one hundred thousand dollars of the county auditor's
appraised value, and the number of years of such levy. If the tax is
to be placed on the current tax list, the form of the ballot shall
state that the tax will be levied in the current tax year and shall
indicate the first calendar year the tax will be due.

(B)(1)

(B)

If
the resolution of the board of park commissioners provides that an
existing levy will be renewed, increased, or decreased upon the
passage of the ballot question, the form of the ballot shall be the
same as prescribed for such levies in divisions (B) and (C) of
section 5705.25 of the Revised Code.

(2)
If the resolution of the board of park commissioners provides that an
existing levy will be canceled upon the passage of the new levy, the
board shall request that the county auditor, in addition to the
information the auditor is required to certify under section 5705.03
of the Revised Code, certify the estimated effective rate of the
existing levy. In such an instance, the ballot must include a
statement that: "an existing levy of ___ mills (stating the
original levy millage) for each $1 of taxable value, which amounts to
$___ (estimated effective rate) for each $100,000 of the county
auditor's appraised value, having ___ years remaining, will be
canceled and replaced upon the passage of this levy." In such
case, the ballot may refer to the new levy as a "replacement
levy" if the new millage does not exceed the original millage of
the levy being canceled or as a "replacement and additional
levy" if the new millage exceeds the original millage of the
levy being canceled.

(C)
If a majority of the electors voting upon the question of such levy
vote in favor thereof, such taxes shall be levied and shall be in
addition to the taxes authorized by section 1545.20 of the Revised
Code, and all other taxes authorized by law. The rate submitted to
the electors at any one time shall not exceed two mills annually upon
each dollar of taxable value unless the purpose of the levy includes
providing operating revenues for one of Ohio's major metropolitan
zoos, as defined in section 4503.74 of the Revised Code, in which
case the rate shall not exceed three mills annually upon each dollar
of taxable value. When a tax levy has been authorized as provided in
this section or in section 1545.041 of the Revised Code, the board of
park commissioners may issue bonds pursuant to section 133.24 of the
Revised Code in anticipation of the collection of such levy, provided
that such bonds shall be issued only for the purpose of acquiring and
improving lands. Such levy, when collected, shall be applied in
payment of the bonds so issued and the interest thereon. The amount
of bonds so issued and outstanding at any time shall not exceed one
per cent of the total taxable value in such district. Such bonds
shall bear interest at a rate not to exceed the rate determined as
provided in section 9.95 of the Revised Code.

(D)
As used in this section, "the county auditor's appraised value"
and "estimated effective rate" have the same meanings as in
section 5705.01 of the Revised Code.

Sec.
3316.041.
(A)
Notwithstanding any provision of Chapter 133. or sections 3313.483 to
3313.4810 of the Revised Code, and subject to the approval of the
director of education and workforce, a school district that is in a
state of fiscal watch declared under section 3316.03 of the Revised
Code may restructure or refinance loans obtained or in the process of
being obtained under section 3313.483 of the Revised Code if all of
the following requirements are met:

(1)
The operating deficit certified for the school district for the
current or preceding fiscal year under section 3313.483 of the
Revised Code exceeds fifteen per cent of the district's general
revenue fund for the fiscal year preceding the year for which the
certification of the operating deficit is made.

(2)
The school district voters have, during the period of the fiscal
watch, approved the levy of a tax under section 718.09, 718.10,
5705.194, 5705.21, 5748.02, or 5748.09 of the Revised Code that is
not a renewal
or
replacement
levy,
or a levy under section 5705.199 of the Revised Code, and that will
provide new operating revenue.

(3)
The board of education of the school district has adopted or amended
the financial plan required by section 3316.04 of the Revised Code to
reflect the restructured or refinanced loans, and sets forth the
means by which the district will bring projected operating revenues
and expenditures, and projected debt service obligations, into
balance for the life of any such loan.

(B)
Subject to the approval of the director, the school district may
issue securities to evidence the restructuring or refinancing
authorized by this section. Such securities may extend the original
period for repayment not to exceed ten years, and may alter the
frequency and amount of repayments, interest or other financing
charges, and other terms or agreements under which the loans were
originally contracted, provided the loans received under sections
3313.483 of the Revised Code are repaid from funds the district would
otherwise receive under Chapter 3317. of the Revised Code, as
required under division (E)(3) of section 3313.483 of the Revised
Code. Securities issued for the purpose of restructuring or
refinancing under this section shall be repaid in equal payments and
at equal intervals over the term of the debt and are not eligible to
be included in any subsequent proposal to restructure or refinance.

(C)
Unless the district is declared to be in a state of fiscal emergency
under division (D) of section 3316.04 of the Revised Code, a school
district shall remain in a state of fiscal watch for the duration of
the repayment period of any loan restructured or refinanced under
this section.

Sec.
3316.06.
(A)
Within one hundred twenty days after the first meeting of a school
district financial planning and supervision commission, the
commission shall adopt a financial recovery plan regarding the school
district for which the commission was created. During the formulation
of the plan, the commission shall seek appropriate input from the
school district board and from the community. This plan shall contain
the following:

(1)
Actions to be taken to:

(a)
Eliminate all fiscal emergency conditions declared to exist pursuant
to division (B) of section 3316.03 of the Revised Code;

(b)
Satisfy any judgments, past-due accounts payable, and all past-due
and payable payroll and fringe benefits;

(c)
Eliminate the deficits in all deficit funds, except that any prior
year deficits in the capital and maintenance fund established
pursuant to section 3315.18 of the Revised Code shall be forgiven;

(d)
Restore to special funds any moneys from such funds that were used
for purposes not within the purposes of such funds, or borrowed from
such funds by the purchase of debt obligations of the school district
with the moneys of such funds, or missing from the special funds and
not accounted for, if any;

(e)
Balance the budget, avoid future deficits in any funds, and maintain
on a current basis payments of payroll, fringe benefits, and all
accounts;

(f)
Avoid any fiscal emergency condition in the future;

(g)
Restore the ability of the school district to market long-term
general obligation bonds under provisions of law applicable to school
districts generally.

(2)
The management structure that will enable the school district to take
the actions enumerated in division (A)(1) of this section. The plan
shall specify the level of fiscal and management control that the
commission will exercise within the school district during the period
of fiscal emergency, and shall enumerate respectively, the powers and
duties of the commission and the powers and duties of the school
board during that period. The commission may elect to assume any of
the powers and duties of the school board it considers necessary,
including all powers related to personnel, curriculum, and legal
issues in order to successfully implement the actions described in
division (A)(1) of this section.

(3)
The target dates for the commencement, progress upon, and completion
of the actions enumerated in division (A)(1) of this section and a
reasonable period of time expected to be required to implement the
plan. The commission shall prepare a reasonable time schedule for
progress toward and achievement of the requirements for the plan, and
the plan shall be consistent with that time schedule.

(4)
The amount and purpose of any issue of debt obligations that will be
issued, together with assurances that any such debt obligations that
will be issued will not exceed debt limits supported by appropriate
certifications by the fiscal officer of the school district and the
county auditor. If the commission considers it necessary in order to
maintain or improve educational opportunities of pupils in the school
district, the plan may include a proposal to restructure or refinance
outstanding debt obligations incurred by the board under section
3313.483 of the Revised Code contingent upon the approval, during the
period of the fiscal emergency, by district voters of a tax levied
under section 718.09, 718.10, 5705.194, 5705.21, 5748.02, 5748.08, or
5748.09 of the Revised Code that is not a renewal
or
replacement
levy,
or a levy under section 5705.199 of the Revised Code, and that will
provide new operating revenue. Notwithstanding any provision of
Chapter 133. or sections 3313.483 to 3313.4810 of the Revised Code,
following the required approval of the district voters and with the
approval of the commission, the school district may issue securities
to evidence the restructuring or refinancing. Those securities may
extend the original period for repayment, not to exceed ten years,
and may alter the frequency and amount of repayments, interest or
other financing charges, and other terms of agreements under which
the debt originally was contracted, at the discretion of the
commission, provided that any loans received pursuant to section
3313.483 of the Revised Code shall be paid from funds the district
would otherwise receive under Chapter 3317. of the Revised Code, as
required under division (E)(3) of section 3313.483 of the Revised
Code. The securities issued for the purpose of restructuring or
refinancing the debt shall be repaid in equal payments and at equal
intervals over the term of the debt and are not eligible to be
included in any subsequent proposal for the purpose of restructuring
or refinancing debt under this section.

(5)
An evaluation of the feasibility of entering into shared services
agreements with other political subdivisions for the joint exercise
of any power, performance of any function, or rendering of any
service, if so authorized by statute.

(B)
Any financial recovery plan may be amended subsequent to its
adoption. Each financial recovery plan shall be updated annually.

(C)
Each school district financial planning and supervision commission
shall submit the financial recovery plan it adopts or updates under
this section to the director of education and workforce for approval
immediately following its adoption or updating. The director shall
evaluate the plan and either approve or disapprove it within thirty
calendar days from the date of its submission. If the plan is
disapproved, the director shall recommend modifications that will
render it acceptable. No financial planning and supervision
commission shall implement a financial recovery plan that is adopted
or updated on or after April 10, 2001, unless the director has
approved it.

Sec.
3358.11.
(A)
In the same manner as a tax may be proposed by a board of trustees of
a community college district under section 3354.12 of the Revised
Code, the board of trustees of a state community college district may
adopt and certify a resolution to the board of elections of one or
more of the counties comprising the state community college district
directing the board of elections to place on the ballot at any
general or special election the question of levying a tax in excess
of the ten-mill limitation on all the taxable property in that county
or those counties. The tax may be for any of the following purposes,
as stated in the resolution:

(1)
The acquisition of sites in that county or those counties;

(2)
The erection, furnishing, and equipment of buildings in that county
or those counties;

(3)
The acquisition, construction, or improvement of any property in that
county or those counties which the board of trustees of a state
community college is authorized to acquire, construct, or improve and
which has an estimated life or usefulness of five years or more as
certified by the treasurer of the board of trustees.

The
resolution shall declare that the proceeds of the levy or issue may
be used solely within the county or counties in which the tax is
levied and state the term of the tax, which may be for any term
authorized for a tax levied under section 3354.12 of the Revised
Code. The question of such a tax may not be submitted at more than
two special elections held in any one calendar year. Levies for a
continuing period of time adopted under this section may be reduced
in accordance with section 5705.261 of the Revised Code.

The
election shall be held, canvassed, and certified in the manner
provided for the submission of a tax levy under section 3354.12 of
the Revised Code. A tax levied under this section may be renewed in
the same manner as a tax levied under section 3354.12 of the Revised
Code

or replaced in accordance with section 5705.192 of the Revised Code
.

If
electors approve the levy, the board of trustees may anticipate a
fraction of the proceeds of the levy and may, from time to time,
issue anticipation notes in the same manner and subject to the same
limitations provided under section 3354.12 of the Revised Code.

(B)
In accordance with Chapter 133. of the Revised Code, the board of
trustees of a state community college district may adopt and certify
a resolution to the board of elections of one or more of the counties
comprising the district directing the board of elections to place on
the ballot at any election authorized under section 133.18 of the
Revised Code both of the following questions:

(1)
The question of issuing bonds for paying all or part of the cost of
the following:

(a)
The purchase of sites in that county or those counties;

(b)
The erection, furnishings, and equipment of buildings in that county
or those counties;

(c)
The acquisition or construction of any property in that county or
those counties which the board of trustees is authorized to acquire
or construct and which has an estimated life or usefulness of five
years or more as certified by the treasurer of the board of trustees.

(2)
The question of levying a tax in excess of the ten-mill limitation on
all the taxable property in that county or those counties to pay the
interest on and retire any bonds approved by the electors under
division (B)(1) of this section.

The
election shall be held, canvassed, and certified in the manner
provided for the submission of a bond issuance and tax levy under
section 3354.11 of the Revised Code. Bonds approved by electors under
division (B)(1) of this section may be issued for one or more
improvements which the district is authorized to acquire or
construct, notwithstanding the fact that such improvements may not be
for more than one purpose under Chapter 133. of the Revised Code.

Notes
may be issued in anticipation of any bonds that may be approved by
the electors under division (B)(1) of this section in the manner
provided under section 133.22 of the Revised Code.

For
the purpose of applying Chapter 133. of the Revised Code to division
(B) of this section, the treasurer of the state community college
district shall be considered to be the district's fiscal officer, and
the board of trustees of the state community college district shall
be considered to be the taxing authority.

(C)
The board of trustees of a state community college district that
levies a tax or proposes to levy a tax under division (A) or (B) of
this section shall be considered to be a taxing authority, the county
or counties in which the tax is levied shall be considered to be a
subdivision, and the treasurer of the board of trustees shall be
considered to be a fiscal officer for the purposes of Chapter 5705.
of the Revised Code, except for section 5705.19 of the Revised Code.

Sec.
3505.06.
(A)
On the questions and issues ballot shall be printed all questions and
issues to be submitted at any one election together with the
percentage of affirmative votes necessary for passage as required by
law. Such ballot shall have printed across the top thereof, and below
the stubs, "Official Questions and Issues Ballot."

(B)(1)
Questions and issues shall be grouped together on the ballot from top
to bottom as provided in division (B)(1) of this section, except as
otherwise provided in division (B)(2) of this section. State
questions and issues shall always appear as the top group of
questions and issues. In calendar year 1997, the following questions
and issues shall be grouped together on the ballot, in the following
order from top to bottom, after the state questions and issues:

(a)
County questions and issues;

(b)
Municipal questions and issues;

(c)
Township questions and issues;

(d)
School or other district questions and issues.

In
each succeeding calendar year after 1997, each group of questions and
issues described in division (B)(1)(a) to (d) of this section shall
be moved down one place on the ballot except that the group that was
last on the ballot during the immediately preceding calendar year
shall appear at the top of the ballot after the state questions and
issues. The rotation shall be performed only once each calendar year,
beginning with the first election held during the calendar year. The
rotation of groups of questions and issues shall be performed during
each calendar year as required by division (B)(1) of this section,
even if no questions and issues from any one or more such groups
appear on the ballot at any particular election held during that
calendar year.

(2)
Questions and issues shall be grouped together on the ballot, from
top to bottom, in the following order when it is not practicable to
group them together as required by division (B)(1) of this section
because of the type of voting machines used by the board of
elections: state questions and issues, county questions and issues,
municipal questions and issues, township questions and issues, and
school or other district questions and issues. The particular order
in which each of a group of state questions or issues is placed on
the ballot shall be determined by, and certified to each board of
elections by, the secretary of state.

(3)
Failure of the board of elections to rotate questions and issues as
required by division (B)(1) of this section does not affect the
validity of the election at which the failure occurred, and is not
grounds for contesting an election under section 3515.08 of the
Revised Code.

(C)
The particular order in which each of a group of county, municipal,
township, or school district questions or issues is placed on the
ballot shall be determined by the board providing the ballots.

(D)
The printed matter pertaining to each question or issue on the ballot
shall be enclosed at the top and bottom thereof by a heavy horizontal
line across the width of the ballot. Immediately below such top line
shall be printed a brief title descriptive of the question or issue
below it, such as "Proposed Constitutional Amendment,"
"Proposed Bond Issue," "Proposed Annexation of
Territory," "Proposed Increase in Tax Rate," or such
other brief title as will be descriptive of the question or issue to
which it pertains, together with a brief statement of the percentage
of affirmative votes necessary for passage, such as "A
sixty-five per cent affirmative vote is necessary for passage,"
"A majority vote is necessary for passage," or such other
brief statement as will be descriptive of the percentage of
affirmative votes required.

(E)
The questions and issues ballot need not contain the full text of the
proposal to be voted upon. A condensed text that will properly
describe the question, issue, or an amendment proposed by other than
the general assembly shall be used as prepared and certified by the
secretary of state for state-wide questions or issues or by the board
for local questions or issues. If other than a full text is used, the
full text of the proposed question, issue, or amendment together with
the percentage of affirmative votes necessary for passage as required
by law shall be posted in each polling place in some spot that is
easily accessible to the voters.

(F)(1)
Except as otherwise provided in division (F)(2) of this section, each
question and issue appearing on the questions and issues ballot may
be consecutively numbered. The question or issue determined to appear
at the top of the ballot may be designated on the face thereof by the
Arabic numeral "1" and all questions and issues placed
below on the ballot shall be consecutively numbered. Such numeral
shall be placed below the heavy top horizontal line enclosing such
question or issue and to the left of the brief title thereof.

(2)
Beginning with the general election to be held on November 5, 2024, a
state question or issue determined to appear at the top of the ballot
shall be designated on the face thereof by the Arabic numeral "1"
and all state questions and issues placed below on the ballot shall
be consecutively numbered. For elections occurring after the general
election held on November 5, 2024, a state question or issue
determined to appear at the top of the ballot shall be designated on
the face thereof by the Arabic numeral that is consecutive to the
Arabic numeral of the last state question or issue that appeared on
the ballot at the immediately preceding election at which a state
question or issue appeared on the ballot and all state questions or
issues placed below on the ballot shall be consecutively numbered.
Such numeral shall be placed below the heavy top horizontal line
enclosing such question or issue and to the left of the brief title
thereof. Once a state question or issue appears on the ballot
designated by the Arabic numeral "500," the state question
or issue appearing at the top of the ballot at the immediately
following election at which a state question or issue appears on the
ballot shall be designated by the Arabic numeral "1."

(G)
No portion of a ballot question proposing to levy a property tax in
excess of the ten-mill limitation under any section of the Revised
Code, including the renewal
or
replacement
of
such a levy, may be printed in boldface type or in a font size that
is different from the font size of other text in the ballot question.
The prohibitions in division (G) of this section do not apply to
printed matter either described in division (D) of this section
related to such a ballot question or located in the area of the
ballot in which votes are indicated for or against that question.

Sec.
5705.03.
(A)
The taxing authority of each subdivision may levy taxes annually,
subject to the limitations of sections 5705.01 to 5705.47 of the
Revised Code, on the real and personal property within the
subdivision for the purpose of paying the current operating expenses
of the subdivision and acquiring or constructing permanent
improvements. The taxing authority of each subdivision and taxing
unit shall, subject to the limitations of such sections, levy such
taxes annually as are necessary to pay the interest and sinking fund
on and retire at maturity the bonds, notes, and certificates of
indebtedness of such subdivision and taxing unit, including levies in
anticipation of which the subdivision or taxing unit has incurred
indebtedness.

(B)(1)
When a taxing authority determines that it is necessary to levy a tax
outside the ten-mill limitation for any purpose authorized by the
Revised Code, the taxing authority shall certify to the county
auditor a resolution or ordinance requesting that the county auditor
certify to the taxing authority the amounts described in division
(B)(2) of this section. The resolution or ordinance shall state all
of the following:

(a)
The proposed rate of the tax, expressed in mills for each one dollar
of taxable value, or the dollar amount of revenue to be generated by
the proposed tax;

(b)
The purpose of the tax;

(c)
Whether the tax is an additional levy, a renewal
or
a replacement
of
an existing tax, a renewal
or
replacement
of
an existing tax with an increase or a decrease, a reduction or
decrease of an existing tax, or an extension of an existing tax to
additional territory;

(d)
The section of the Revised Code authorizing submission of the
question of the tax;

(e)
The term of years of the tax or if the tax is for a continuing period
of time;

(f)
That the tax is to be levied upon the entire territory of the
subdivision or, if authorized by the Revised Code, a description of
the portion of the territory of the subdivision in which the tax is
to be levied;

(g)
The date of the election at which the question of the tax shall
appear on the ballot;

(h)
That the ballot measure shall be submitted to the entire territory of
the subdivision or, if authorized by the Revised Code, a description
of the portion of the territory of the subdivision to which the
ballot measure shall be submitted;

(i)
The tax year in which the tax will first be levied and the calendar
year in which the tax will first be collected;

(j)
Each such county in which the subdivision has territory.

(2)
Upon receipt of a resolution or ordinance certified under division
(B)(1) of this section, the county auditor shall certify to the
taxing authority each of the following, as applicable to that levy:

(a)
The total current tax valuation of the subdivision.

(b)
The number of mills for each one dollar of taxable value that is
required to generate a specified amount of revenue.

(c)
Either of the following, calculated using the tax list for the
current year, and if this is not determined, the estimated amount
submitted by the auditor to the county budget commission:

(i)
If the levy is to renew, renew and increase, renew and decrease,
reduce or decrease, or extend to additional territory an existing
levy that is subject to reduction under section 319.301 of the
Revised Code, the levy's estimated effective rate, calculated using
the rate described in division (B)(2)(b) or (d) of this section,
expressed in dollars, rounded to the nearest dollar, for each one
hundred thousand dollars of the county auditor's appraised value;

(ii)
For all other levies, the levy's rate, described in division
(B)(2)(b) or (d) of this section, expressed in dollars, rounded to
the nearest dollar, for each one hundred thousand dollars of the
county auditor's appraised value.

(d)
The dollar amount of revenue, rounded to the nearest dollar, that
would be generated by a specified number of mills for each one dollar
of taxable value.

(e)
For any levy or portion of a levy except a levy or portion of a levy
to pay debt charges, an estimate of the levy's annual collections,
rounded to the nearest one thousand dollars, which shall be
calculated assuming that the amount of the tax list of the taxing
authority remains throughout the life of the levy the same as the
amount of the tax list for the current year, and if this is not
determined, the estimated amount submitted by the auditor to the
county budget commission.

If
a subdivision is located in more than one county, the county auditor
shall obtain from the county auditor of each other county in which
the subdivision is located the current tax valuation for the portion
of the subdivision in that county. The county auditor shall issue the
certification to the taxing authority within ten days after receiving
the taxing authority's resolution or ordinance requesting it.

(3)
Upon receiving the certification from the county auditor under
division (B)(2) of this section, the taxing authority may adopt a
resolution or ordinance stating the rate of the tax levy, expressed
in mills for each one dollar of taxable value and the rate or
estimated effective rate, as applicable, in dollars for each one
hundred thousand dollars of the county auditor's appraised value, as
estimated by the county auditor, and that the taxing authority will
proceed with the submission of the question of the tax to electors.
The taxing authority shall certify this resolution or ordinance, a
copy of the county auditor's certifications, and the resolution or
ordinance the taxing authority adopted under division (B)(1) of this
section to the proper county board of elections in the manner and
within the time prescribed by the section of the Revised Code
governing submission of the question. The county board of elections
shall not submit the question of the tax to electors unless a copy of
the county auditor's certification accompanies the resolutions or
ordinances the taxing authority certifies to the board. Before
requesting a taxing authority to submit a tax levy, any agency or
authority authorized to make that request shall first request the
certification from the county auditor provided under this section.

(4)
This division is supplemental to, and not in derogation of, any
similar requirement governing the certification by the county auditor
of the tax valuation of a subdivision or necessary tax rates for the
purposes of the submission of the question of a tax in excess of the
ten-mill limitation, including sections 133.18 and 5705.195 of the
Revised Code.

(C)
All taxes levied on property shall be extended on the tax list and
duplicate by the county auditor of the county in which the property
is located, and shall be collected by the county treasurer of such
county in the same manner and under the same laws and rules as are
prescribed for the assessment and collection of county taxes. The
proceeds of any tax levied by or for any subdivision when received by
its fiscal officer shall be deposited in its treasury to the credit
of the appropriate fund.

Sec.
5705.218.
(A)
The board of education of a city, local, or exempted village school
district, at any time by a vote of two-thirds of all its members, may
declare by resolution that it may be necessary for the school
district to issue general obligation bonds for permanent
improvements. The resolution shall state all of the following:

(1)
The necessity and purpose of the bond issue;

(2)
The date of the special election at which the question shall be
submitted to the electors;

(3)
The amount, approximate date, estimated rate of interest, and maximum
number of years over which the principal of the bonds may be paid;

(4)
The necessity of levying a tax outside the ten-mill limitation to pay
debt charges on the bonds and any anticipatory securities.

On
adoption of the resolution, the board shall certify a copy of it to
the county auditor. The county auditor promptly shall estimate and
certify to the board the average annual property tax rate, expressed
in mills for each one dollar of taxable value and in dollars for each
one hundred thousand dollars of the county auditor's appraised value,
required throughout the stated maturity of the bonds to pay debt
charges on the bonds in the same manner as under division (C) of
section 133.18 of the Revised Code.

(B)
After receiving the county auditor's certification under division (A)
of this section, the board of education of the city, local, or
exempted village school district, by a vote of two-thirds of all its
members, may declare by resolution that the amount of taxes that can
be raised within the ten-mill limitation will be insufficient to
provide an adequate amount for the present and future requirements of
the school district; that it is necessary to issue general obligation
bonds of the school district for permanent improvements and to levy
an additional tax in excess of the ten-mill limitation to pay debt
charges on the bonds and any anticipatory securities; that it is
necessary for a specified number of years or for a continuing period
of time to levy additional taxes in excess of the ten-mill limitation
to provide funds for the acquisition, construction, enlargement,
renovation, and financing of permanent improvements or to pay for
current operating expenses, or both; and that the question of the
bonds and taxes shall be submitted to the electors of the school
district at a special election, which shall not be earlier than
ninety days after certification of the resolution to the board of
elections, and the date of which shall be consistent with section
3501.01 of the Revised Code. The resolution shall specify all of the
following:

(1)
The county auditor's estimate of the average annual property tax rate
required throughout the stated maturity of the bonds to pay debt
charges on the bonds;

(2)
The proposed rate of the tax, if any, for current operating expenses
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, the first year the tax will be levied, and the
number of years it will be levied, or that it will be levied for a
continuing period of time;

(3)
The proposed rate of the tax, if any, for permanent improvements
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, the first year the tax will be levied, and the
number of years it will be levied, or that it will be levied for a
continuing period of time.

The
resolution shall apportion the annual rate of the tax between current
operating expenses and permanent improvements, if both taxes are
proposed. The apportionment may but need not be the same for each
year of the tax, but the respective portions of the rate actually
levied each year for current operating expenses and permanent
improvements shall be limited by the apportionment. The resolution
shall go into immediate effect upon its passage, and no publication
of it is necessary other than that provided in the notice of
election. The board of education shall certify a copy of the
resolution, along with copies of the auditor's estimates and its
resolution under division (A) of this section, to the board of
elections immediately after its adoption.

(C)
The board of elections shall make the arrangements for the submission
to the electors of the school district of the question proposed under
division (B) or (J) of this section, and the election shall be
conducted, canvassed, and certified in the same manner as regular
elections in the district for the election of county officers. The
resolution shall be put before the electors as one ballot question,
with a favorable vote indicating approval of the bond issue, the levy
to pay debt charges on the bonds and any anticipatory securities, the
current operating expenses levy, the permanent improvements levy, and
the levy for the current expenses of a qualifying school district and
of partnering community schools, as those levies may be proposed. The
board of elections shall publish notice of the election in a
newspaper of general circulation in the school district once a week
for two consecutive weeks, or as provided in section 7.16 of the
Revised Code, prior to the election. If a board of elections operates
and maintains a web site, that board also shall post notice of the
election on its web site for thirty days prior to the election. The
notice of election shall state all of the following:

(1)
The principal amount of the proposed bond issue;

(2)
The permanent improvements for which the bonds are to be issued;

(3)
The maximum number of years over which the principal of the bonds may
be paid;

(4)
The estimated additional average annual property tax rate to pay the
debt charges on the bonds, as certified by the county auditor and
expressed in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value;

(5)
The proposed rate of the additional tax, if any, for current
operating expenses expressed in mills for each one dollar of taxable
value and in dollars for each one hundred thousand dollars of the
county auditor's appraised value and, if the question is proposed
under division (J) of this section, the portion of the rate to be
allocated to the school district and the portion to be allocated to
partnering community schools;

(6)
The number of years the current operating expenses tax will be in
effect, or that it will be in effect for a continuing period of time;

(7)
The proposed rate of the additional tax, if any, for permanent
improvements expressed in mills for each one dollar of taxable value
and in dollars for each one hundred thousand dollars of the county
auditor's appraised value;

(8)
The number of years the permanent improvements tax will be in effect,
or that it will be in effect for a continuing period of time;

(9)
The annual estimated collections, if applicable, of the current
operating expenses levy and permanent improvements levy, as certified
by the county auditor;

(10)
The time and place of the special election.

(D)
The form of the ballot for an election under this section is as
follows:

"Shall
the __________ school district be authorized to do the following:

(1)
Issue bonds for the purpose of __________ in the principal amount of
$______, to be repaid annually over a maximum period of ______ years,
and levy a property tax outside the ten-mill limitation, estimated by
the county auditor to average over the bond repayment period ______
mills for each $1 of taxable value, which amounts to $______ for each
$100,000 of the county auditor's appraised value, to pay the annual
debt charges on the bonds, and to pay debt charges on any notes
issued in anticipation of those bonds?"

If
either a levy for permanent improvements or a levy for current
operating expenses is proposed, or both are proposed, the ballot also
shall contain the following language, as appropriate:

"(2)
Levy an additional property tax to provide funds for the acquisition,
construction, enlargement, renovation, and financing of permanent
improvements, that the county auditor estimates will collect $_____
annually, at a rate not exceeding _______ mills for each $1 of
taxable value, which amounts to $_______ for each $100,000 of the
county auditor's appraised value, for ______ (number of years of the
levy, or a continuing period of time)?

(3)
Levy an additional property tax to pay current operating expenses,
that the county auditor estimates will collect $_____ annually, at a
rate not exceeding _______ mills for each $1 of taxable value, which
amounts to $_______ for each $100,000 of the county auditor's
appraised value, for _______ (number of years of the levy, or a
continuing period of time)?

FOR
THE BOND ISSUE AND LEVY (OR LEVIES)

AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)

"

If
the question is proposed under division (J) of this section, the form
of the ballot shall be modified as prescribed by division (J)(4) of
this section.

(E)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor of the county
in which the school district is located. If a majority of the
electors voting on the question vote for it, the board of education
may proceed with issuance of the bonds and with the levy and
collection of the property tax or taxes at the additional rate or any
lesser rate in excess of the ten-mill limitation. Any securities
issued by the board of education under this section are Chapter 133.
securities, as that term is defined in section 133.01 of the Revised
Code.

(F)(1)
After the approval of a tax for current operating expenses under this
section and prior to the time the first collection and distribution
from the levy can be made, the board of education may anticipate a
fraction of the proceeds of such levy and issue anticipation notes in
a principal amount not exceeding fifty per cent of the total
estimated proceeds of the tax to be collected during the first year
of the levy.

(2)
After the approval of a tax under this section for permanent
improvements having a specific purpose, the board of education may
anticipate a fraction of the proceeds of such tax and issue
anticipation notes in a principal amount not exceeding fifty per cent
of the total estimated proceeds of the tax remaining to be collected
in each year over a period of five years after issuance of the notes.

(3)
After the approval of a tax under this section for general permanent
improvements as defined under section 5705.21 of the Revised Code,
the board of education may anticipate a fraction of the proceeds of
such tax and issue anticipation notes in a principal amount not
exceeding fifty per cent of the total estimated proceeds of the tax
to be collected in each year over a specified period of years, not
exceeding ten, after issuance of the notes.

Anticipation
notes under this section shall be issued as provided in section
133.24 of the Revised Code. Notes issued under division (F)(1) or (2)
of this section shall have principal payments during each year after
the year of their issuance over a period not to exceed five years,
and may have a principal payment in the year of their issuance. Notes
issued under division (F)(3) of this section shall have principal
payments during each year after the year of their issuance over a
period not to exceed ten years, and may have a principal payment in
the year of their issuance.

(G)
A tax for current operating expenses or for permanent improvements
levied under this section for a specified number of years may be
renewed
or
replaced
in
the same manner as a tax for current operating expenses or for
permanent improvements levied under section 5705.21 of the Revised
Code. A tax for current operating expenses or for permanent
improvements levied under this section for a continuing period of
time may be decreased in accordance with section 5705.261 of the
Revised Code.

(H)
The submission of a question to the electors under this section is
subject to the limitation on the number of elections that can be held
in a year under section 5705.214 of the Revised Code.

(I)
A school district board of education proposing a ballot measure under
this section to generate local resources for a project under the
school building assistance expedited local partnership program under
section 3318.36 of the Revised Code may combine the questions under
division (D) of this section with a question for the levy of a
property tax to generate moneys for maintenance of the classroom
facilities acquired under that project as prescribed in section
3318.361 of the Revised Code.

(J)(1)
After receiving the county auditor's certifications under division
(A) of this section, the board of education of a qualifying school
district, by a vote of two-thirds of all its members, may declare by
resolution that it is necessary to levy a tax in excess of the
ten-mill limitation for the purpose of paying the current expenses of
the school district and of partnering community schools, as defined
in section 5705.21 of the Revised Code; that it is necessary to issue
general obligation bonds of the school district for permanent
improvements of the district and to levy an additional tax in excess
of the ten-mill limitation to pay debt charges on the bonds and any
anticipatory securities; and that the question of the bonds and taxes
shall be submitted to the electors of the school district at a
special election, which shall not be earlier than ninety days after
certification of the resolution to the board of elections, and the
date of which shall be consistent with section 3505.01 of the Revised
Code.

The
levy of taxes for the current expenses of a partnering community
school under division (J) of this section and the distribution of
proceeds from the tax by a qualifying school district to partnering
community schools is hereby determined to be a proper public purpose.

(2)
The tax for the current expenses of the school district and of
partnering community schools is subject to the requirements of
divisions (B)(3), (4), and (5) of section 5705.21 of the Revised
Code.

(3)
In addition to the required specifications of the resolution under
division (B) of this section, the resolution shall express the rate
of the tax in mills for each one dollar of taxable value and in
dollars for each one hundred thousand dollars of the county auditor's
appraised value, state the number of the mills to be levied for the
current expenses of the partnering community schools and the number
of the mills to be levied for the current expenses of the school
district, specify the number of years (not exceeding ten) the tax
will be levied or that it will be levied for a continuing period of
time, and state the first year the tax will be levied.

The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the notice
of election. The board of education shall certify a copy of the
resolution, along with copies of the auditor's estimate and its
resolution under division (A) of this section, to the board of
elections immediately after its adoption.

(4)
The form of the ballot shall be modified by replacing the ballot form
set forth in division (D)(3) of this section with the following:

"Levy
an additional property tax for the purpose of the current expenses of
the school district and of partnering community schools, that the
county auditor estimates will collect $_____ annually, at a rate not
exceeding ______ mills for each $1 of taxable value (of which ______
(insert the number of mills to be allocated to partnering community
schools) mills is to be allocated to partnering community schools),
which amounts to $______ for each $100,000 of the county auditor's
appraised value, for ______ (insert the number of years the levy is
to be imposed, or that it will be levied for a continuing period of
time)?

FOR
THE BOND ISSUE AND LEVY (OR LEVIES)

AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)

"

(5)
After the approval of a tax for the current expenses of the school
district and of partnering community schools under division (J) of
this section, and prior to the time the first collection and
distribution from the levy can be made, the board of education may
anticipate a fraction of the proceeds of the levy for the current
expenses of the school district and issue anticipation notes in a
principal amount not exceeding fifty per cent of the estimated
proceeds of the levy to be collected during the first year of the
levy and allocated to the school district. The portion of levy
proceeds to be allocated to partnering community schools shall not be
included in the estimated proceeds anticipated under this division
and shall not be used to pay debt charges on any anticipation notes.

The
notes shall be issued as provided in section 133.24 of the Revised
Code, shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.

(6)
A tax for the current expenses of the school district and of
partnering community schools levied under division (J) of this
section for a specified number of years may be renewed
or
replaced
in
the same manner as a tax for the current expenses of a school
district and of partnering community schools levied under division
(B) of section 5705.21 of the Revised Code. A tax for the current
expenses of the school district and of partnering community schools
levied under this division for a continuing period of time may be
decreased in accordance with section 5705.261 of the Revised Code.

(7)
The proceeds from the issuance of the general obligation bonds under
division (J) of this section shall be used solely to pay for
permanent improvements of the school district and not for permanent
improvements of partnering community schools.

Sec.
5705.2111.
(A)
If the board of directors of a regional student education district
created under section 3313.83 of the Revised Code desires to levy a
tax in excess of the ten-mill limitation throughout the district for
the purpose of funding the services to be provided by the district to
students enrolled in the school districts of which the district is
composed and their immediate family members, the board shall propose
the levy to each of the boards of education of those school
districts. The proposal shall specify the rate or amount of the tax,
the number of years the tax will be levied or that it will be levied
for a continuing period of time, and that the aggregate rate of the
tax shall not exceed three mills per dollar of taxable value in the
regional student education district.

(B)(1)
If a majority of the boards of education of the school districts of
which the regional student education district is composed approves
the proposal for the tax levy, the board of directors of the regional
student education district may adopt a resolution approved by a
majority of the board's full membership declaring the necessity of
levying the proposed tax in excess of the ten-mill limitation
throughout the district for the purpose of funding the services to be
provided by the district to students enrolled in the school districts
of which the district is composed and their immediate family members.
The resolution shall provide for the question of the tax to be
submitted to the electors of the district at a general, primary, or
special election on a day to be specified in the resolution that is
consistent with the requirements of section 3501.01 of the Revised
Code and that occurs at least ninety days after the resolution is
certified to the board of elections. The resolution shall specify the
rate or amount of the tax and the number of years the tax will be
levied or that the tax will be levied for a continuing period of
time. The aggregate rate of tax levied by a regional student
education district under this section at any time shall not exceed
three mills per dollar of taxable value in the district. A tax levied
under this section may be renewed
,

subject to section 5705.25 of the Revised Code
,
or replaced as provided in section 5705.192 of the Revised Code
.

(2)
The resolution shall take effect immediately upon passage, and no
publication of the resolution is necessary other than that provided
in the notice of election. The resolution shall be certified and
submitted in the manner provided under section 5705.25 of the Revised
Code, and that section governs the arrangements governing submission
of the question and other matters concerning the election.

Sec.
5705.221.
(A)
At any time, the board of county commissioners of any county by a
majority vote of the full membership may declare by resolution and
certify to the board of elections of the county that the amount of
taxes which may be raised within the ten-mill limitation by levies on
the current tax duplicate will be insufficient to provide the
necessary requirements of the county's alcohol, drug addiction, and
mental health service district established pursuant to Chapter 340.
of the Revised Code, or the county's contribution to a joint-county
district of which the county is a part, and that it is necessary to
levy a tax in excess of such limitation for the operation of
community addiction services providers and community mental health
services providers and the acquisition, construction, renovation,
financing, maintenance, and operation of alcohol and drug addiction
facilities and mental health facilities.

Such
resolution shall conform to section 5705.19 of the Revised Code,
except that the increased rate may be in effect for any number of
years not exceeding ten.

The
resolution shall be certified and submitted in the manner provided in
section 5705.25 of the Revised Code, except that it may be placed on
the ballot in any election, and except as otherwise provided in
division (G) of this section. The resolution shall be certified to
the board of elections not less than ninety days before the election
at which it will be voted upon.

If
the majority of the electors voting on a levy to supplement general
fund appropriations for the support of the comprehensive community
addiction and mental health services providers vote in favor of the
levy, the board may levy a tax within the county at the additional
rate outside the ten-mill limitation during the specified period, for
the purpose stated in the resolution.

(B)
When electors have approved a tax levy under this section, the board
of county commissioners may anticipate a fraction of the proceeds of
the levy and, from time to time, issue anticipation notes in
accordance with section 5705.191 or 5705.193 of the Revised Code.

(C)
The county auditor who is the fiscal officer of the alcohol, drug
addiction, and mental health service district, upon receipt of a
resolution from the board of alcohol, drug addiction, and mental
health services, shall establish for the district a capital
improvements account or a reserve balance account, or both, as
specified in the resolution. The capital improvements account shall
be a contingency fund for the necessary acquisition, replacement,
renovation, or construction of facilities and movable and fixed
equipment. Upon the request of the board, funds not needed to pay for
current expenses may be appropriated to the capital improvements
account, in amounts such that the account does not exceed twenty-five
per cent of the replacement value of all capital facilities and
equipment currently used by the board for programs and services.
Other funds which are available for current capital expenses from
federal, state, or local sources may also be appropriated to this
account.

The
reserve balance account shall contain those funds that are not needed
to pay for current operating expenses and not deposited in the
capital improvements account but that will be needed to pay for
operating expenses in the future. Upon the request of a board, such
funds shall be appropriated to the reserve balance account. Payments
from the capital improvements account and the reserve balance account
shall be made by the county treasurer who is the custodian of funds
for the district upon warrants issued by the county auditor who is
the fiscal officer of the district pursuant to orders of the board.

(D)
If a board of county commissioners levies a tax under this section
for the county's contribution to a joint-county district of which the
county is a part, revenue from the tax shall only be expended for the
benefit of the residents of the county.

(E)
If a board of county commissioners levies a tax under this section
for the county's contribution to a joint-county district of which the
county is a part and that district expands or contracts due to the
addition or withdrawal of another county, the board, provided that
county remains a part of the newly expanded or contracted
joint-county district, shall continue to levy and collect that tax,
pursuant to the terms originally approved by electors, for the
county's contribution to the newly expanded or contracted
joint-county district of which the county is a part. Notwithstanding

sections
5705.192 and
section

5705.25
of the Revised Code, the election notice and ballot language of a
renewal
or
replacement
of
such a levy shall identify the name of the newly expanded or
contracted joint-county district.

(F)
If a board of county commissioners levies a tax under this section
for the county's contribution to a joint-county district of which the
county is a part and the county withdraws from the district, the
board shall continue to levy and collect that tax, pursuant to the
terms originally approved by electors, for one of the following
purposes, if either situation applies:

(1)
For the county's contribution to a newly joined joint-county
district, if the county joins such a joint-county district in the tax
year after the year in which the county withdraws from the other
joint-county district;

(2)
To provide the necessary requirements of the county's alcohol, drug
addiction, and mental health service district, if the county
establishes such a district under Chapter 340. of the Revised Code in
the tax year after the year in which the county withdraws from the
joint-county district.

Notwithstanding

sections
5705.192 and
section

5705.25
of the Revised Code, the election notice and ballot language of a
renewal
or
replacement
of
such a levy shall identify the name of the newly established district
or newly joined joint-county district.

(G)
Division (G) of this section applies only if all of the following
apply:

(1)
The county withdraws from a joint-county district.

(2)
The board of alcohol, drug addiction, and mental health services of
that joint-county district levies a tax under section 5705.19 of the
Revised Code in the tax year for which the county withdraws from the
joint-county district.

(3)
The board of county commissioners of the withdrawing county adopts a
resolution under division (A) of this section proposing a tax under
this section that specifies that the first tax year the tax is to be
levied by the board is the tax year after the year the tax described
in division (G)(2) of this section expires or is renewed

or replaced
,
as authorized under division (B) of section 340.01 of the Revised
Code.

The
proposed tax described in division (G)(3) of this section may be a
renewal, renewal and decrease, or renewal and increase of the tax
described in division (G)(2) of this section, except that,
notwithstanding section 5705.25 of the Revised Code, the election
notice and ballot language of a renewal of such a levy shall identify
the county as the subdivision within which the tax will be levied and
not the joint-county district from which the county withdrew.

Alternatively,
the tax described in division (G)(3) of this section may be a
replacement, replacement and decrease, or replacement and increase of
the tax described in division (G)(2) of this section, as authorized
under section 5705.192 of the Revised Code, except that,
notwithstanding that section, the election notice and ballot language
of a replacement of such a levy shall identify the county as the
subdivision within which the tax will be levied and not the
joint-county district from which the county withdrew.

Sec.
5705.233.
(A)
As used in this section, "criminal justice facility" means
any facility located within the county in which a tax is levied under
this section and for which the board of commissioners of such county
may make an appropriation under section 307.45 of the Revised Code.

(B)
The board of county commissioners of any county, at any time, may
declare by resolution that it may be necessary for the county to
issue general obligation bonds for permanent improvements to a
criminal justice facility, including the acquisition, construction,
enlargement, renovation, or maintenance of such a facility. The
resolution shall state all of the following:

(1)
The necessity and purpose of the bond issue;

(2)
The date of the general or special election at which the question
shall be submitted to the electors;

(3)
The amount, approximate date, estimated rate of interest, and maximum
number of years over which the principal of the bonds may be paid;

(4)
The necessity of levying a tax outside the ten-mill limitation to pay
debt charges on the bonds and any anticipatory securities.

On
adoption of the resolution, the board of county commissioners shall
certify a copy of it to the county auditor. The county auditor
promptly shall estimate and certify to the board the average annual
property tax rate, expressed in mills for each one dollar of taxable
value and in dollars for each one hundred thousand dollars of the
county auditor's appraised value, required throughout the stated
maturity of the bonds to pay debt charges on the bonds, in the same
manner as under division (C) of section 133.18 of the Revised Code.
Except as provided in division (C) of this section, division (B) of
section 5705.03 of the Revised Code does not apply to tax levy
proceedings initiated under this section.

(C)
After receiving the county auditor's certification under division (B)
of this section and, if applicable, section 5705.03 of the Revised
Code, the board of county commissioners may declare by resolution
that the amount of taxes that can be raised within the ten-mill
limitation will be insufficient to provide an adequate amount for the
present and future criminal justice requirements of the county; that
it is necessary to issue general obligation bonds of the county for
permanent improvements to a criminal justice facility and to levy an
additional tax in excess of the ten-mill limitation to pay debt
charges on the bonds and any anticipatory securities; that it is
necessary for a specified number of years or for a continuing period
of time to levy additional taxes in excess of the ten-mill limitation
to provide funds for the acquisition, construction, enlargement,
renovation, maintenance, and financing of permanent improvements to
such a criminal justice facility or to pay for operating expenses of
the facility and other criminal justice services for which the board
may make an appropriation under section 307.45 of the Revised Code,
or both; and that the question of the bonds and taxes shall be
submitted to the electors of the county at a general or special
election, which shall not be earlier than ninety days after
certification of the resolution to the board of elections, and the
date of which shall be consistent with section 3501.01 of the Revised
Code. The resolution shall specify all of the following:

(1)
The county auditor's estimate of the average annual property tax rate
required throughout the stated maturity of the bonds to pay debt
charges on the bonds;

(2)
The proposed rate of the tax, if any, for operating expenses and
criminal justice services, the first year the tax will be levied, and
the number of years it will be levied, or that it will be levied for
a continuing period of time;

(3)
The proposed rate of the tax, if any, for permanent improvements to a
criminal justice facility, the first year the tax will be levied, and
the number of years it will be levied, or that it will be levied for
a continuing period of time.

The
resolution shall go into immediate effect upon its passage, and no
publication of it is necessary other than that provided in the notice
of election, except that division (B) of section 5705.03 of the
Revised Code applies if the resolution proposes an additional tax for
operating expenses and criminal justice services or permanent
improvements. The board of county commissioners shall certify,
immediately after its adoption, a copy of the resolution, along with
copies of the auditor's certifications under division (B) of this
section or section 5705.03 of the Revised Code, if applicable, and
the board's resolution under division (B) of this section, to the
board of elections.

(D)
The board of elections shall make the arrangements for the submission
of the question proposed under division (C) of this section to the
electors of the county, and the election shall be conducted,
canvassed, and certified in the same manner as regular elections in
the county for the election of county officers. The resolution shall
be put before the electors as one ballot question, with a favorable
vote indicating approval of the bond issue, the levy to pay debt
charges on the bonds and any anticipatory securities, the operating
expenses and criminal justice services levy, and the permanent
improvements levy, as those levies may be proposed. The board of
elections shall publish notice of the election in a newspaper of
general circulation in the county once a week for two consecutive
weeks, or as provided in section 7.16 of the Revised Code, before the
election. If a board of elections operates and maintains a web site,
that board also shall post notice of the election on its web site for
thirty days before the election. The notice of election shall state
all of the following:

(1)
The principal amount of the proposed bond issue;

(2)
The permanent improvements for which the bonds are to be issued;

(3)
The maximum number of years over which the principal of the bonds may
be paid;

(4)
The estimated additional average annual property tax rate, expressed
in mills for each one dollar of taxable value and in dollars for each
one hundred thousand dollars of the county auditor's appraised value,
to pay the debt charges on the bonds, as certified by the county
auditor;

(5)
The proposed rate of the additional tax, if any, for operating
expenses and criminal justice services;

(6)
The number of years the operating expenses or criminal justice
services tax will be in effect, or that it will be in effect for a
continuing period of time;

(7)
The proposed rate of the additional tax, if any, for permanent
improvements;

(8)
The number of years the permanent improvements tax will be in effect,
or that it will be in effect for a continuing period of time;

(9)
The estimated annual collections, if applicable, of the current
operating expenses or criminal justice services levy and permanent
improvements levy, as certified by the county auditor;

(10)
The time and place of the election.

(E)
The form of the ballot for an election under this section is as
follows:

"Shall
__________ be authorized to do the following:

(1)
Issue bonds for the purpose of __________ in the principal amount of
$______, to be repaid annually over a maximum period of ______ years,
and levy a property tax outside the ten-mill limitation, estimated by
the county auditor to average over the bond repayment period ______
mills for each $1 of taxable value, which amounts to $______ for each
$100,000 of the county auditor's appraised value, to pay the annual
debt charges on the bonds, and to pay debt charges on any notes
issued in anticipation of those bonds?"

If
either a levy for permanent improvements or a levy for operating
expenses and criminal justice services is proposed, or both are
proposed, the ballot also shall contain the following language, as
appropriate:

"(2)
Levy an additional property tax to provide funds for the acquisition,
construction, enlargement, renovation, maintenance, and financing of
permanent improvements to a criminal justice facility, that the
county auditor estimates will collect $_____ annually, at a rate not
exceeding _______ mills for each $1 of taxable value, which amounts
to $_______ for each $100,000 of the county auditor's appraised
value, for ______ (number of years of the levy, or a continuing
period of time)?

(3)
Levy an additional property tax to pay operating expenses of a
criminal justice facility and provide other criminal justice
services, that the county auditor estimates will collect $_____
annually, at a rate not exceeding _______ mills for each $1 of
taxable value, which amounts to $_______ for each $100,000 of the
county auditor's appraised value, for _______ (number of years of the
levy, or a continuing period of time)?

FOR
THE BOND ISSUE AND LEVY (OR LEVIES)

AGAINST
THE BOND ISSUE AND LEVY (OR LEVIES)"

(F)
The board of elections promptly shall certify the results of the
election to the tax commissioner and the county auditor. If a
majority of the electors voting on the question vote for it, the
board of county commissioners may proceed with issuance of the bonds
and the levy and collection of the property tax for the debt service
on the bonds and any anticipatory securities in the same manner and
subject to the same limitations as for securities issued under
section 133.18 of the Revised Code, and with the levy and collection
of the property tax or taxes for operating expenses and criminal
justice services and for permanent improvements at the additional
rate or any lesser rate in excess of the ten-mill limitation. Any
securities issued by the board of commissioners under this section
are Chapter 133. securities, as that term is defined in section
133.01 of the Revised Code.

(G)(1)
After the approval of a tax for operating expenses and criminal
justice services under this section and before the time the first
collection and distribution from the levy can be made, the board of
county commissioners may anticipate a fraction of the proceeds of the
levy and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the tax to be
collected during the first year of the levy.

(2)
After the approval of a tax under this section for permanent
improvements to a criminal justice facility, the board of county
commissioners may anticipate a fraction of the proceeds of the tax
and issue anticipation notes in a principal amount not exceeding
fifty per cent of the total estimated proceeds of the tax remaining
to be collected in each year over a period of five years after
issuance of the notes.

Anticipation
notes under this section shall be issued as provided in section
133.24 of the Revised Code. Notes issued under division (G) of this
section shall have principal payments during each year after the year
of their issuance over a period not to exceed five years, and may
have a principal payment in the year of their issuance.

(H)
A tax for operating expenses and criminal justice services or for
permanent improvements levied under this section for a specified
number of years may be renewed
or
replaced
in
the same manner as a tax for current operating expenses or permanent
improvements levied under section 5705.19 of the Revised Code. A tax
levied under this section for a continuing period of time may be
decreased in accordance with section 5705.261 of the Revised Code.

Sec.
5705.261.
(A)
The question of decrease of an increased rate of levy approved for a
continuing period of time by the voters of a subdivision or, in the
case of a qualifying library levy, the voters of the library district
or association library district, may be initiated by the filing of a
petition with the board of elections of the proper county not less
than ninety days before the general election in any year requesting
that an election be held on such question. Such petition shall state
the amount of the proposed decrease in the rate of levy and shall be
signed by qualified electors residing in the subdivision, library
district, or association library district equal in number to at least
ten per cent of the total number of votes cast in the subdivision,
library district, or association library district for the office of
governor at the most recent general election for that office. Only
one such petition may be filed during each five-year period following
the election at which the voters approved the increased rate for a
continuing period of time.

After
determination by it that such petition is valid, the board of
elections shall do both of the following:

(1)
Request that the county auditor certify to the board, in the same
manner as required for a tax levy under section 5705.03 of the
Revised Code, an estimate of the levy's annual collections and the
levy's estimated effective rate in both the last year before the
proposed decrease and the first year that the decrease applies,
stated in dollars, rounded to the nearest dollar, for each one
hundred thousand dollars of the county auditor's appraised value.
Estimated effective rates shall be calculated using the tax list for
the current year, and if this is not determined, the estimated amount
submitted by the auditor to the county budget commission. If the
subdivision, library district, or association library district is
located in more than one county, the county auditor shall obtain from
the county auditor of each other county in which the subdivision or
district is located the tax valuation applicable to the portion of
the subdivision or district in that county.

The
county auditor shall certify such information to the board of
elections within ten days after receiving the board's request.

(2)
Submit the question to the electors of the subdivision, library
district, or association library district at the succeeding general
election pursuant to division (B) of this section.

(B)
The election shall be conducted, canvassed, and certified in the same
manner as regular elections in such subdivision, library district, or
association library district for county offices. Notice of the
election shall be published in a newspaper of general circulation in
the district once a week for two consecutive weeks, or as provided in
section 7.16 of the Revised Code, prior to the election. If the board
of elections operates and maintains a web site, the board of
elections shall post notice of the election on its web site for
thirty days prior to the election. The notice shall state the
purpose, the levy's estimated annual collections, the amount of the
proposed decrease in rate, expressed in mills for each one dollar of
taxable value, the estimated effective rate of the levy in the year
before the proposed decrease and the first year that the decrease
applies, both expressed in dollars for each one hundred thousand
dollars of the county auditor's appraised value, and the time and
place of the election. The form of the ballot cast at such election
shall be prescribed by the secretary of state but must include all
information required to be included in the notice. The question
covered by the petition shall be submitted as a separate proposition
but it may be printed on the same ballot with any other propositions
submitted at the same election other than the election of officers.
If a majority of the qualified electors voting on the question of a
decrease at such election approve the proposed decrease in rate, the
result of the election shall be certified immediately after the
canvass by the board of elections to the appropriate taxing
authority, which shall thereupon, after the current year, cease to
levy such increased rate or levy such tax at such reduced rate upon
the tax list of the subdivision, library district, or association
library district. If notes have been issued in anticipation of the
collection of such levy, the taxing authority shall continue to levy
and collect under authority of the election authorizing the original
levy such amounts as will be sufficient to pay the principal of and
interest on such anticipation notes as the same fall due.

In
the case of a levy for the current expenses of a qualifying school
district and of partnering community schools imposed under section
5705.192,

as it existed before the effective date of this amendment,

division (B) of section 5705.21, division (C) of section 5705.212, or
division (J) of section 5705.218 of the Revised Code for a continuing
period of time, the rate allocated to the school district and to
partnering community schools shall each be decreased by a number of
mills per dollar that is proportionate to the decrease in the rate of
the levy in proportion to the rate at which the levy was imposed
before the decrease.

Sec.
5705.412.
(A)
As used in this section, "qualifying contract" means any
agreement for the expenditure of money under which aggregate payments
from the funds included in the school district's five-year forecast
under section 5705.391 of the Revised Code will exceed the lesser of
the following amounts:

(1)
Five hundred thousand dollars;

(2)
One per cent of the total revenue to be credited in the current
fiscal year to the district's general fund, as specified in the
district's most recent certificate of estimated resources certified
under section 5705.36 of the Revised Code.

(B)(1)
Notwithstanding section 5705.41 of the Revised Code, no school
district shall adopt any appropriation measure, make any qualifying
contract, or increase during any school year any wage or salary
schedule unless there is attached thereto a certificate, signed as
required by this section, that the school district has in effect the
authorization to levy taxes including the renewal
or
replacement
of
existing levies which, when combined with the estimated revenue from
all other sources available to the district at the time of
certification, are sufficient to provide the operating revenues
necessary to enable the district to maintain all personnel and
programs for all the days set forth in its adopted school calendars
for the current fiscal year and for a number of days in succeeding
fiscal years equal to the number of days instruction was held or is
scheduled for the current fiscal year, as follows:

(a)
A certificate attached to an appropriation measure under this section
shall cover only the fiscal year in which the appropriation measure
is effective and shall not consider the renewal
or
replacement
of
an existing levy as the authority to levy taxes that are subject to
appropriation in the current fiscal year unless the renewal
or
replacement
levy
has been approved by the electors and is subject to appropriation in
the current fiscal year.

(b)
A certificate attached, in accordance with this section, to any
qualifying contract shall cover the term of the contract.

(c)
A certificate attached under this section to a wage or salary
schedule shall cover the term of the schedule.

If
the board of education has not adopted a school calendar for the
school year beginning on the first day of the fiscal year in which a
certificate is required, the certificate attached to an appropriation
measure shall include the number of days on which instruction was
held in the preceding fiscal year and other certificates required
under this section shall include that number of days for the fiscal
year in which the certificate is required and any succeeding fiscal
years that the certificate must cover.

The
certificate shall be signed by the treasurer and president of the
board of education and the superintendent of the school district,
unless the district is in a state of fiscal emergency declared under
Chapter 3316. of the Revised Code. In that case, the certificate
shall be signed by a member of the district's financial planning and
supervision commission who is designated by the commission for this
purpose.

(2)
In lieu of the certificate required under division (B) of this
section, an alternative certificate stating the following may be
attached:

(a)
The contract is a multi-year contract for materials, equipment, or
nonpayroll services essential to the education program of the
district;

(b)
The multi-year contract demonstrates savings over the duration of the
contract as compared to costs that otherwise would have been
demonstrated in a single year contract, and the terms will allow the
district to reduce the deficit it is currently facing in future years
as demonstrated in its five-year forecast adopted in accordance with
section 5705.391 of the Revised Code.

The
certificate shall be signed by the treasurer and president of the
board of education and the superintendent of the school district,
unless the district is in a state of fiscal emergency declared under
Chapter 3316. of the Revised Code. In that case, the certificate
shall be signed by a member of the district's financial planning and
supervision commission who is designated by the commission for this
purpose.

(C)
Every qualifying contract made or wage or salary schedule adopted or
put into effect without such a certificate shall be void, and no
payment of any amount due thereon shall be made.

(D)
The department of education and workforce and the auditor of state
jointly shall adopt rules governing the methods by which treasurers,
presidents of boards of education, superintendents, and members of
financial planning and supervision commissions shall estimate revenue
and determine whether such revenue is sufficient to provide necessary
operating revenue for the purpose of making certifications required
by this section.

(E)
The auditor of state shall be responsible for determining whether
school districts are in compliance with this section. At the time a
school district is audited pursuant to section 117.11 of the Revised
Code, the auditor of state shall review each certificate issued under
this section since the district's last audit, and the appropriation
measure, contract, or wage and salary schedule to which such
certificate was attached. If the auditor of state determines that a
school district has not complied with this section with respect to
any qualifying contract or wage or salary schedule, the auditor of
state shall notify the prosecuting attorney for the county, the city
director of law, or other chief law officer of the school district.
That officer may file a civil action in any court of appropriate
jurisdiction to seek a declaration that the contract or wage or
salary schedule is void, to recover for the school district from the
payee the amount of payments already made under it, or both, except
that the officer shall not seek to recover payments made under any
collective bargaining agreement entered into under Chapter 4117. of
the Revised Code. If the officer does not file such an action within
one hundred twenty days after receiving notice of noncompliance from
the auditor of state, any taxpayer may institute the action in the
taxpayer's own name on behalf of the school district.

(F)
This section does not apply to any contract or increase in any wage
or salary schedule that is necessary in order to enable a board of
education to comply with division (B) of section 3317.13 of the
Revised Code, provided the contract or increase does not exceed the
amount required to be paid to be in compliance with such division.

(G)
Any officer, employee, or other person who expends or authorizes the
expenditure of any public funds or authorizes or executes any
contract or schedule contrary to this section, expends or authorizes
the expenditure of any public funds on the void contract or schedule,
or issues a certificate under this section which contains any false
statements is liable to the school district for the full amount paid
from the district's funds on the contract or schedule. The officer,
employee, or other person is jointly and severally liable in person
and upon any official bond that the officer, employee, or other
person has given to the school district to the extent of any payments
on the void claim, not to exceed ten thousand dollars. However, no
officer, employee, or other person shall be liable for a mistaken
estimate of available resources made in good faith and based upon
reasonable grounds. If an officer, employee, or other person is found
to have complied with rules jointly adopted by the department of
education and workforce and the auditor of state under this section
governing methods by which revenue shall be estimated and determined
sufficient to provide necessary operating revenue for the purpose of
making certifications required by this section, the officer,
employee, or other person shall not be liable under this section if
the estimates and determinations made according to those rules do
not, in fact, conform with actual revenue. The prosecuting attorney
of the county, the city director of law, or other chief law officer
of the district shall enforce this liability by civil action brought
in any court of appropriate jurisdiction in the name of and on behalf
of the school district. If the prosecuting attorney, city director of
law, or other chief law officer of the district fails, upon the
written request of any taxpayer, to institute action for the
enforcement of the liability, the attorney general, or the taxpayer
in the taxpayer's own name, may institute the action on behalf of the
subdivision.

(H)
This section does not require the attachment of an additional
certificate beyond that required by section 5705.41 of the Revised
Code for current payrolls of, or contracts of employment with, any
employees or officers of the school district.

This
section does not require the attachment of a certificate to a
temporary appropriation measure if all of the following apply:

(1)
The amount appropriated does not exceed twenty-five per cent of the
total amount from all sources available for expenditure from any fund
during the preceding fiscal year;

(2)
The measure will not be in effect on or after the thirtieth day
following the earliest date on which the district may pass an annual
appropriation measure;

(3)
An amended official certificate of estimated resources for the
current year, if required, has not been certified to the board of
education under division (B) of section 5705.36 of the Revised Code.

Section
2.
That
existing sections 319.301, 319.302, 523.06, 1545.21, 3316.041,
3316.06, 3358.11, 3505.06, 5705.03, 5705.218, 5705.2111, 5705.221,
5705.233, 5705.261,

and

5705.412 of the Revised Code are hereby repealed.

Section
3.
That
section 5705.192 of the Revised Code is hereby repealed.

Section
4.
(A)
The amendment by this act of section 1545.21 of the Revised Code
applies to elections held on or after October 1, 2025.

(B)
As used in this division, "former section 5705.192 of the
Revised Code" means section 5705.192 of the Revised Code as it
existed before the effective date of its repeal by this act.

If
a taxing authority, as defined in former section 5705.192 of the
Revised Code, acts under that section prior to its repeal by this act
to replace an existing levy and submit the question to electors at an
election held before October 1, 2025, then a board of elections shall
proceed to submit that question in accordance with that former
section, notwithstanding the effective date of its repeal by this
act. No replacement of a tax proposed under former section 5705.192
of the Revised Code shall be submitted to electors at an election
held on or after October 1, 2025.